Lung Disease Foundation of Central Pa Inc

Nonprofit profile at a glance

EIN
274185152
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2017
Location
Altoona, PA, USA
Phone
8149462845
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$546,012
Expenses
$461,644
Assets
$212,974
Liabilities
$734

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Highest reported compensation

  • GEORGE M ZLUPKO MD (CHAIRMAN OF THE BOARD): $16,100 total reported compensation
  • SHERRI L STAYER (BOARD MEMBER): $7,148 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The lung disease foundation of central Pennsylvania is dedicated to inform, empower and educate individuals on how to improve all aspects of lung health.

What it reported doing in 2024

The lung disease foundation of central pa was formed as a non-profit corporation in 2013 by george m. Zlupko, m.d., fccp., to focus on education and the high tech development of pulmonary services in central pa. The foundation is a major supporting element of the lung disease center, as well as a willing partner to other local organizations involved in improving the services for lung disease patients in the region. The foundation provides educational resources such as printed material, events, a speaking series and presentations. The foundation is the recipient of the tobacco control service provider grant from the american lung association, funded through the Pennsylvania department of health and provides efforts toward prevention, cessation, and eliminated of exposure and tobacco-related disparities in blair and bedford counties in Pennsylvania. The foundation also performed all duties under of a black lung clinic as a subcontractor to upmc altoona through a grant funded by hrsa /forhp.

Operating model

Revenue model
Grant-funded. 70% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 92
  • Accountability: 34
  • Sustainability: 54
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.7%; rating input score 76
  • Program expense ratio: 89.6%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 11th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.5%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.46; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 5%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 20.2% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 14.4% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 75.7% of revenue deployed · 89.6% of spending went to programs
  • Governance: 2 of 4 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $414K in reported program spending
  • Leadership: top reported pay $16K · 4 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Review — Accountability: Independent voting board scored 50/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.